Hi, Ellen. I'm pleased to help you delete the items or transactions under your spurious account.

The system won't allow you to delete entries that are linked to an inactive account. You can make it active to delete individual line items or transactions.

Here's how:

1. Click on Accounting at the left pane, then Chart of Accounts.
2. Locate the account, then tap on Make active under Action.

After that, delete the transactions under the dummy account.

1. Locate the account from the Chart of Accounts.
2. Select Run report under Action.
3. Open, then delete each entry from there.

I'm also adding this link for an additional guide: Void or delete transactions in QuickBooks Online.

Once done, you can inactivate the account again.

If you have additional questions about the steps I provided, let me know by adding a comment below. I'm more than happy to help you again. Keep safe!